Connecticut
Connecticut Quitclaim Deed: Requirements, Recording and Conveyance Tax
Independently fact-checked against primary sources (last audited October 10, 2026). · 30 primary sources cited on this page. How we verify our legal content

A Connecticut quitclaim deed passes whatever right, title and interest the grantor (the statute calls this person the releasor) holds in the property, but without any covenants of title (Conn. Gen. Stat. § 47-36f). To count against the rest of the world, it must be acknowledged before a notary public or another authorized officer and attested by two witnesses (§ 47-5), then recorded with the town clerk of the town where the land lies, because an unrecorded deed does not hold the land against anyone except the grantor and the grantor's heirs (§ 47-10(a)).
Connecticut keeps land records by town, not by county, and it supplies its own short-form "Quitclaim Deed" in § 47-36c. For other states, see our guide to quitclaim deed rules by state.
Information last verified on 2026-10-09. This article has not been reviewed by a licensed lawyer.
Jurisdiction scope: This article covers the Connecticut General Statutes on deeds and statutory deed forms (chapters 821 and 821a), town clerk recording fees and electronic recording (chapters 92 and 92a), the real estate conveyance tax (chapter 223) and town revaluation (§ 12-62), plus the federal mortgage and gift-tax rules that apply in every state. It does not cover title insurance, lender underwriting, Connecticut gift or estate tax, property tax exemption programs, or any other state's law.
What a quitclaim deed does in Connecticut
A quitclaim deed hands over the grantor's interest, whatever it is, and makes no promise that the title is good. Section 47-36f states the effect:
"A deed entitled "Quitclaim Deed", when duly executed, has the force and effect of a conveyance to the releasee of all the releasor's right, title and interest in and to the property described therein except as otherwise limited therein, but without any covenants of title." Conn. Gen. Stat. § 47-36f
The same section adds that a quitclaim deed "may be used as a release of a mortgage, attachment, judgment lien or any other interest in real property." So the same form can also clear a mortgage or lien off a title.
Because a quitclaim carries no covenants of title, the person receiving it takes the risk that the grantor owned less than everyone assumed, or nothing at all. A warranty deed is the tool when the new owner needs promises about the title; see our guide to quitclaim vs. warranty deeds.
The statutory Quitclaim Deed form
Section 47-36c sets out short-form deeds, including a "Quitclaim Deed." The statute says these forms "may be used and are sufficient for their respective purposes," that they "shall be known as "Statutory Form"," and that "Nothing in this chapter precludes the use of any other legal form of deed or mortgage."
The statutory quitclaim form uses the words "grant to" the releasee "with QUITCLAIM COVENANTS." It then leaves room for a description of the property and any additional provisions, a signing date, two witness lines and an acknowledgment. Section 47-36g defines "quitclaim covenants": the releasor covenants that neither the releasor nor anyone claiming under the releasor will claim any right or title to the premises.
Two drafting rules in chapter 821a matter for family deeds. Technical words of inheritance such as "heirs" and "assigns" are "not necessary to convey or reserve an estate in fee simple" (§ 47-36k). And the deed itself is where the property is described; § 47-5 does not prescribe a particular description format.
A town clerk can explain the office's recording requirements but cannot give legal advice. A Connecticut lawyer can prepare a deed that fits your situation.
How to sign a quitclaim deed in Connecticut
Connecticut requires witnesses on a deed. Section 47-5(a) requires a conveyance of land to be acknowledged by the grantor and "attested to by two witnesses with their own hands," and § 47-5(b) requires the grantee's mailing address.
| Requirement | What the statute says | Cite |
|---|---|---|
| Acknowledgment | The grantor, an agent or another duly authorized person acknowledges the deed "to be his free act and deed," or in a manner permitted under chapter 6 or chapter 8 | § 47-5(a) |
| Who may take it in Connecticut | A judge of a court of record, clerk of the Superior Court, justice of the peace, commissioner of the Superior Court, notary public, or town clerk or assistant town clerk | § 47-5a |
| Witnesses | Two witnesses, who sign "with their own hands" | § 47-5(a)(4) |
| Grantee's address | The deed must include the grantee's current mailing address | § 47-5(b) |
| Printed names | Names of the signers, the witnesses and the officer typed, printed or stamped directly beneath the signatures, or the recording costs $1 more | § 7-34a |
| Page size for fees | A page counts as a sheet not more than eight and one-half by fourteen inches | § 7-34a |
| Margins and return address | A blank margin of at least three-fourths of an inch around each page, and a return address and addressee at the top of the first page; the clerk cannot refuse a deed that does not conform, and that does not affect its priority or validity | § 7-24(f) |
Signing outside Connecticut is covered too. Section 47-5a also recognizes acknowledgments taken by officers authorized in the other state, and by consular and notarial officers in a foreign country.
Signing through a power of attorney
An agent can sign a deed under a power of attorney, but the power of attorney itself has to reach the land records. Under § 47-10(a), "the power of attorney shall be recorded with the deed, unless it has already been recorded in the records of the town in which the land lies and reference to the power of attorney is made in the deed."
Does a spouse have to sign a Connecticut quitclaim deed?
Section 47-5 states its signing, witness and acknowledgment rules in terms of the grantor. Who must sign therefore turns on who holds title, and on whether a divorce is pending.

- Co-owners. When spouses own as joint tenants, § 47-14b lets them convey the estate "by an instrument executed by all of them." A spouse who is a co-owner of record has to sign to pass the full title.
- A pending divorce. The Superior Court's automatic orders in a dissolution case (form JD-FM-158) say neither party "shall sell, transfer, exchange, assign, remove, or in any way dispose of, without the consent of the other party in writing, or an order of a judicial authority, any property," with exceptions for the usual course of business, customary household expenses and reasonable attorney's fees in the case.
- A surviving spouse's share. The statutory share of a surviving spouse under § 45a-436 applies to property passing under the will.
If a spouse who is not on the title may have a claim to the home, ask a Connecticut lawyer whether that spouse should sign. If the deed is part of a divorce, see our overview of Connecticut divorce laws.
Where to record a quitclaim deed in Connecticut
Record the deed with the town clerk of the town where the property is located. Connecticut has no county recorders; § 47-10(a) speaks of recording "on the records of the town in which the land lies." You can search a town's land records and learn how they are indexed in our guide to Connecticut property records.

Recording is what protects the new owner against everyone else. Section 47-10(a) provides:
"No conveyance shall be effectual to hold any land against any other person but the grantor and his heirs, unless recorded on the records of the town in which the land lies." Conn. Gen. Stat. § 47-10(a)
So an unrecorded quitclaim still works between the grantor (and the grantor's heirs) and the new owner, but it does not hold the land against later buyers, creditors or anyone else until it is on the town's records.
Recording fees
Connecticut sets town clerk recording fees by statute, so they are the same in every town. The per-document fee in § 7-34a(e) rose from $40 to $50 on July 1, 2025, under Public Act 25-168, § 412. The current fee is:
| Fee | Amount | Cite |
|---|---|---|
| First page | $10 | § 7-34a |
| Each additional page | $5 | § 7-34a |
| Historic documents preservation fee | $10 per document | § 7-34a(d) |
| Per-document fee (from July 1, 2025) | $50 per document | § 7-34a(e) |
| Deed without the grantee's current mailing address | $5 extra | § 7-34a |
| Names not typed or printed beneath the signatures | $1 extra | § 7-34a |
| Deed whose transfer data the town clerk must report to the state under § 10-261b (town fee schedules generally apply it to deeds given for consideration; ask the town clerk) | $2 extra | § 7-34a(a)(1) |
A one-page quitclaim deed therefore costs $70 to record as of July 1, 2025 ($10 + $10 + $50), plus $5 for each added page and any of the extra charges above. Of the $50 per-document fee, the town clerk keeps $2, $3 goes to municipal capital improvements, and $45 goes to the State Treasurer for the Donald E. Williams, Jr. community investment account. A deed headed "statutory form" pays the same page fees for a quitclaim deed: $10 for the first page and $5 for each added page.
Electronic recording
Connecticut has adopted the Uniform Real Property Electronic Recording Act (§§ 7-35aa to 7-35gg). Under § 7-35dd, a town clerk "May receive, index, store, archive and transmit electronic documents" and may accept fees and taxes electronically. A clerk who accepts electronic documents must still accept paper ones. Whether a particular town takes e-recordings is up to that town, so ask its clerk.
Connecticut conveyance tax on a quitclaim deed
Connecticut's real estate conveyance tax (chapter 223) applies only when the consideration reaches $2,000. Section 12-494 imposes the tax on each deed by which realty is conveyed "when the consideration for the interest or property conveyed equals or exceeds two thousand dollars."
The person conveying the property, the grantor, pays the tax to the town clerk when the deed is recorded (§ 12-495). For a taxable deed, the Form OP-236 return must be filed and the tax paid before the town clerk records the deed (§ 12-497).
Conveyance tax rates
The tax has a state portion and a municipal portion, both measured on the consideration (§ 12-494):
- Base rate: 0.75% state plus 0.25% municipal, for 1.00% in total.
- Non-residential property (except unimproved land): a 1.25% state rate.
- Residential property conveyed for $800,000 or more (from July 1, 2020): a state rate of 0.75% on the first $800,000, 1.25% on the portion above $800,000 up to $2,500,000, and 2.25% on the portion above $2,500,000.
- Additional local tax: a targeted investment community, or a municipality with manufacturing plants designated under § 32-75c, may impose up to another 0.25% (§ 12-494(c)). Ask the town clerk whether the town levies it.
Consideration is not just cash. The OP-236 instructions count liabilities the grantee assumes or that the property remains subject to, which can matter when a house is deeded to a relative with a mortgage still on it.
Exemptions that fit common quitclaim deeds
Section 12-498(a) lists 22 exempt categories. The ones that most often fit a quitclaim deed include:
- Gifts and small transfers: deeds "when the consideration for the interest or property conveyed is less than two thousand dollars" (§ 12-498(a)(10)).
- Spouses: "Deeds between spouses" (§ 12-498(a)(14)).
- Divorce decrees: "Deeds made pursuant to a decree of the Superior Court under section 46b-81, 49-24 or 52-495" (§ 12-498(a)(9)); section 46b-81 covers property orders in a dissolution, annulment or legal separation. The OP-236 instructions say no conveyance tax return is required to record a Certificate by Decree.
- Change of form only: "Transfers or conveyances to effectuate a mere change of identity or form of ownership or organization, where there is no change in beneficial ownership" (§ 12-498(a)(17)).
- Loans and partition: deeds that secure a debt, deeds releasing property that secures a debt, and deeds of partition (§ 12-498(a)(2), (5) and (6)).
Three limits are worth knowing. The text of (a)(17) does not name a transfer to the grantor's own revocable trust, so ask the Department of Revenue Services or a lawyer whether it fits yours. Subdivision (a)(14) does not say whether it reaches former spouses, and the decree exemption in (a)(9) covers deeds made under a court decree. The list has no exemption by name for a deed "to correct title."
Form OP-236, the conveyance tax return
The Department of Revenue Services' Form OP-236, Connecticut Real Estate Conveyance Tax Return is filed through the myCTREC system where the town participates, and otherwise on paper with the deed. If the deed is exempt, the return still has to name the exemption. The OP-236 instructions warn: "If an exemption is claimed and no exemption code is entered, the return is incomplete and cannot be accepted by the town clerk."
For a gift, line 14 of the return lets the grantor check that the conveyance was for no consideration or for less than $2,000. Check the Department of Revenue Services' real estate forms page for the current revision before filing.
Property taxes after a quitclaim deed
Connecticut towns reassess real property on a revaluation schedule. Section 12-62(b) requires each town to implement a revaluation on a five-year cycle set by revaluation zone, and that section does not tie reassessment to a transfer of title.
If you receive a property tax exemption or tax relief, ask the town assessor how a transfer would affect it before you sign.
Does a quitclaim deed remove me from the mortgage?
No. A deed changes who owns the property; it does not change who owes the loan. Under 12 CFR 191.5(b)(4), the lender releases the existing borrower when the lender and the new owner agree in writing, before the transfer, that the new owner is obligated on the loan.
Many mortgages let the lender demand full payment when the property is transferred. Federal law limits that power for some family transfers. For a loan on residential property with fewer than five dwelling units (12 U.S.C. 1701j-3(d)), 12 CFR 191.5(b) applies the limits to "any loan on the security of a home occupied or to be occupied by the borrower," and protects:
- a transfer where the spouse or children of the borrower become an owner, and a transfer under a divorce decree, legal separation agreement or incidental property settlement by which the spouse becomes an owner, when the new owner occupies or will occupy the property;
- a transfer into a living trust in which the borrower "is and remains the beneficiary and occupant of the property," with the notice condition in § 191.5(b)(1)(vi);
- a transfer by devise, descent or operation of law on the death of a joint tenant or tenant by the entirety.
These exceptions do not cover every transfer, such as one to a sibling or a friend, and under § 191.5(b)(5) a later event can disqualify a transfer that once fit. Read the loan documents and contact the loan servicer before signing.
Gift tax on a family quitclaim deed
A gift deed can escape the conveyance tax and still raise gift-tax questions. The OP-236 instructions warn: "Conveyances for no consideration or less than adequate consideration may be subject to federal or Connecticut gift tax, or both."
At the federal level, the IRS says the gift tax "applies to the transfer by gift of any type of property." For 2026 the annual exclusion is $19,000 per recipient. A tax professional can explain whether a gift of a house, or a share of one, calls for anything further.
Deed fraud protections in Connecticut
A December 2025 report by the legislature's Office of Legislative Research states that "Connecticut does not have a law that is specific to the practice" of deed or title fraud. The report says the conduct "may be punishable, depending on the circumstances involved, under laws covering such things as larceny, identity theft, or forgery," naming larceny (§§ 53a-119 and 53a-122), identity theft (§§ 53a-129a and 53a-129b) and second-degree forgery (§ 53a-139). The same report notes that 2025 proposals for a title-security task force (Proposed S.B. 682) and for validating deeds before recording (Proposed Bill 6821) saw no further action.
There is a civil route to clear a false filing. Under § 47-31a, a person identified in a land-records filing "may petition the Tax and Administrative Appeals Session of the Superior Court to invalidate such filing, or any amendment thereof, when such filing was falsely filed or amended." There is no fee to petition, and if the court finds the filing invalid, it declares the filing void in its entirety.
Alerts are run by towns, not by the state. The Office of Legislative Research reports that at least 23 municipalities offered recording alerts as of April 2024, and it names Glastonbury, Lebanon and Old Saybrook as other towns whose websites tell owners about the option. The FBI's Internet Crime Complaint Center, in a June 2026 public service announcement, also advised property owners to check whether their local recording office offers notification services. Ask your town clerk whether it offers one.
Transfer-on-death deeds in Connecticut
Bills to adopt the Uniform Real Property Transfer on Death Act were filed in 2025 (S.B. 211 and H.B. 5333) and 2026 (H.B. 5266). The legislature's bill-status records show each was referred to the Judiciary Committee, with a public hearing on H.B. 5266 on February 27, 2026, and show no passage. Do not rely on a transfer-on-death deed form for Connecticut property. For passing a home at death, see our guide to Connecticut probate and talk to a Connecticut lawyer.
Common myths about Connecticut quitclaim deeds
- "A quitclaim deed has no legal effect." In Connecticut, a quitclaim deed conveys all of the releasor's right, title and interest; it simply carries no covenants of title (§ 47-36f).
- "A deed is not valid until it is recorded." An unrecorded deed works between the grantor, the grantor's heirs and the new owner. Recording is what makes it hold against everyone else (§ 47-10(a)).
- "Family quitclaims are always tax free." A pure gift falls below the $2,000 conveyance-tax threshold, but consideration includes debts the grantee assumes or takes subject to, and the OP-236 instructions warn that gift tax may apply.
- "Signing a quitclaim deed takes me off the mortgage." It does not. A borrower is released when the lender and the new owner agree in writing, before the transfer, that the new owner is obligated on the loan (12 CFR 191.5(b)(4)).
Related
- Quitclaim deed rules by state
- Connecticut property records
- Quitclaim vs. warranty deed
- Connecticut divorce laws
- Connecticut probate
Disclaimer: This article provides general legal information about Connecticut quitclaim deeds under the Connecticut General Statutes, including chapters 92, 821, 821a and 223, verified on 2026-10-09. It is not legal or tax advice. For your situation, contact the town clerk where the property is located (town clerks cannot give legal advice), a legal aid office, or a lawyer licensed in Connecticut.
Last updated: 2026-10-09.
Frequently Asked Questions
How do I file a quitclaim deed in Connecticut?
Sign the deed before two witnesses and acknowledge it before a notary public or another officer listed in § 47-5a, include the grantee's current mailing address (§ 47-5), and record it with the town clerk of the town where the land lies (§ 47-10(a)). File Form OP-236 with it; a taxable deed cannot be recorded until the return is filed and the tax is paid (§ 12-497).
Does a quitclaim deed need to be notarized in Connecticut?
It must be acknowledged, and a notary public is one of the officers who can take the acknowledgment (§§ 47-5, 47-5a). Connecticut also requires two witnesses to attest the deed with their own hands (§ 47-5(a)(4)).
How much does it cost to record a quitclaim deed in Connecticut?
Since July 1, 2025, a one-page deed costs $70 to record in any town: $10 for the first page, a $10 historic documents preservation fee and a $50 per-document fee under § 7-34a, plus $5 for each added page. A deed without the grantee's current mailing address costs $5 more, and a deed given for consideration usually carries a $2 surcharge under § 7-34a(a)(1).
Do you pay conveyance tax on a quitclaim deed in Connecticut?
Only when the consideration is $2,000 or more (§ 12-494), and consideration includes debts the grantee assumes or takes subject to. Deeds for less than $2,000, deeds between spouses and deeds made under a divorce decree under § 46b-81 are among the exemptions in § 12-498(a), but the return still has to claim it: an exemption code for an exempt deed, or the line 14 checkbox for a deed for less than $2,000.
Is a quitclaim deed between spouses taxed in Connecticut?
Section 12-498(a)(14) exempts deeds between spouses from the real estate conveyance tax. The OP-236 return lists this as exemption code 17, and the code must be entered or the town clerk cannot accept the return.
Is a quitclaim deed valid in Connecticut if it is not recorded?
It still operates between the grantor, the grantor's heirs and the new owner, but under § 47-10(a) no conveyance holds land against any other person unless it is recorded on the records of the town where the land lies.
Does a quitclaim deed remove me from the mortgage?
No. The deed changes ownership, not the loan; under 12 CFR 191.5(b)(4), a borrower is released when the lender and the new owner agree in writing, before the transfer, that the new owner is obligated on the loan.
Does Connecticut allow transfer-on-death deeds?
Bills to adopt the Uniform Real Property Transfer on Death Act in 2025 and 2026 were referred to the Judiciary Committee and show no passage on the legislature's bill-status records. A Connecticut lawyer can explain other ways to pass a home at death.
Updates
Independently fact-checked against the cited primary sources
The Law Behind This Article
This article rests on the statutory provisions below, held in our own legal record and retrieved from the official source. Tap a section to read the operative text.
Connecticut General Statutes, Title 47 (Land and Land Titles), Chapter 821a
§ 47-36fForce and effect of “Quitclaim Deed” form.In force
A deed entitled “Quitclaim Deed”, when duly executed, has the force and effect of a conveyance to the releasee of all the releasor's right, title and interest in and to the property described therein except as otherwise limited therein, but without any covenants of title. A “Quitclaim Deed” may be used as a release of a mortgage, attachment, judgment lien or any other interest in real property.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at cga.ct.gov
§ 47-36cStatutory forms for deeds.In force
The forms set forth in this section may be used and are sufficient for their respective purposes. They shall be known as “Statutory Form” and may be referred to as such. Nothing in this chapter precludes the use of any other legal form of deed or mortgage. WARRANTY DEED .... of .... for consideration paid, grant to .... of .... with WARRANTY COVENANTS (Description and Encumbrances, if any and any additional provisions) Signed this .... day of ...., 20... Witnessed by: .... .... (Acknowledgment) QUITCLAIM DEED .... of .... for consideration paid, grant to .... of .... with QUITCLAIM COVENANTS (Description and any additional provisions) Signed this .... day of ...., 20... Witnessed by: .... .... (Acknowledgment) MORTGAGE DEED .... of .... to secure payment of .... dollars with interest payable as provided in a certain promissory note dated .... with final maturity on .... grant to .... of .... with MORTGAGE COVENANTS .... (Description and Encumbrances, if any and any additional provisions) This mortgage is made upon the STATUTORY CONDITION Signed this .... day of ...., 20... Witnessed by: .... .... (Acknowledgment) ASSIGNMENT OF MORTGAGE .... of ....
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at cga.ct.gov
Connecticut General Statutes, Title 47 (Land and Land Titles), Chapter 821
§ 47-5Requirements re conveyances of land. Conveyance pursuant to power of attorney.In forcecited in 2 of our articles
(a) All conveyances of land shall be: (1) In writing; (2) if the grantor is (A) a natural person, subscribed, with or without a seal, by the grantor with his own hand or with his mark with his name annexed to it or by his agent authorized for that purpose by a power (i) executed, acknowledged and witnessed in the manner provided for conveyances, or (ii) executed, acknowledged and witnessed in the same manner provided for in section 1-350d, and subsection (a) of section 1-350r; or (B) a corporation, limited liability company or partnership, subscribed by a duly authorized person; (3) acknowledged by the grantor, his agent or such duly authorized person (A) to be his free act and deed, or (B) in any manner permitted under chapter 6 or chapter 8; and (4) attested to by two witnesses with their own hands. (b) A document conveying land shall also include the current mailing address of the grantee. (c) In addition to the requirements of subsection (a) of this section, the execution of a deed or other conveyance of real property pursuant to a power of attorney shall be deemed sufficient if done in substantially the following form: Name of Owner of Record By: (Signature of Agent) L.S.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at cga.ct.gov
Cited in 43 court opinions in our collectionLatest citing opinion in our collection: 2021
Opinions citing this section in our collection:
- Webster Bank v. Flanagan (Connecticut Appellate Court 1999, 51 Conn. App. 733)“…The mortgage was subscribed by two witnesses as required by General Statutes § 47-5. Additionally, the mortgage was atteste…”
- Bank of Stamford v. Alaimo (Connecticut Appellate Court 1993, 31 Conn. App. 1)“…contemporaneously witnessed and acknowledged as required by General Statutes § 47-5, and because the defendant had executed…”
- Treglia v. Zanesky (Connecticut Appellate Court 2001, 67 Conn. App. 447)“…Opinion PETERS, J. General Statutes § 47-5 1 sets out formal requirements for con…”
Identified automatically from the court opinions citing this section — not a ranking of which case controls.
Also relied on in: Quitclaim vs. Warranty Deed: Deed Types Explained (2026)
§ 47-10Conveyance to be recorded. Recorded conveyance not invalid or unenforceable if original documentation converted into digital or electronic form, lost or destroyed.In forcecited in 2 of our articles
(a) No conveyance shall be effectual to hold any land against any other person but the grantor and his heirs, unless recorded on the records of the town in which the land lies. When a conveyance is executed by a power of attorney, the power of attorney shall be recorded with the deed, unless it has already been recorded in the records of the town in which the land lies and reference to the power of attorney is made in the deed. (b) Any conveyance that is otherwise effective and properly recorded before, on or after October 1, 2002, in accordance with subsection (a) of this section shall not be invalid or unenforceable because the original documentation evidencing such conveyance is converted into digital or electronic form or is lost or destroyed at any time after such recordation.
Official text (excerpt) · last checked 2026-09-07 · Read the full text in our law library · Verify at cga.ct.gov
Also relied on in: Connecticut Property Records: How to Find Out Who Owns a Property (2026)
Connecticut General Statutes, Title 12 (Taxation), Chapter 223
§ 12-494Imposition of tax on conveyances of real property for consideration. One part payable to state and the other to municipality in which paid.In force
(a) There is imposed a tax on each deed, instrument or writing, whereby any lands, tenements or other realty is granted, assigned, transferred or otherwise conveyed to, or vested in, the purchaser, or any other person by such purchaser's direction, when the consideration for the interest or property conveyed equals or exceeds two thousand dollars: (1) Subject to the provisions of subsection (b) of this section, at the rate of three-quarters of one per cent of the consideration for the interest in real property conveyed by such deed, instrument or writing, the revenue from which shall be remitted by the town clerk of the municipality in which such tax is paid, not later than ten days following receipt thereof, to the Commissioner of Revenue Services for deposit to the credit of the state General Fund; and (2) At the rate of one-fourth of one per cent of the consideration for the interest in real property conveyed by such deed, instrument or writing, provided the amount imposed under this subdivision shall become part of the general revenue of the municipality in accordance with section 12-499.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at cga.ct.gov
§ 12-498Exempt transactions.In force
(a) The tax imposed by section 12-494 shall not apply to: (1) Deeds that this state is prohibited from taxing under the Constitution or laws of the United States; (2) Deeds that secure a debt or other obligation; (3) Deeds to which this state or any of its political subdivisions or its or their respective agencies is a party; (4) Tax deeds; (5) Deeds of release of property that is security for a debt or other obligation; (6) Deeds of partition; (7) Deeds made pursuant to mergers of corporations; (8) Deeds made by a subsidiary corporation to its parent corporation for no consideration other than the cancellation or surrender of the subsidiary's stock; (9) Deeds made pursuant to a decree of the Superior Court under section 46b-81, 49-24 or 52-495 or pursuant to a judgment of foreclosure by market sale under section 49-24 or pursuant to a judgment of loss mitigation under section 49-30t or 49-30u; (10) Deeds, when the consideration for the interest or property conveyed is less than two thousand dollars; (11) Deeds between affiliated corporations, provided both of such corporations are exempt from taxation pursuant to paragraph (2), (3) or (25) of Section 501(c) of the…
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at cga.ct.gov
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Sources and References
- Conn. Gen. Stat. § 47-36f (effect of a quitclaim deed)(www.cga.ct.gov).gov
- Conn. Gen. Stat. § 47-5 (execution of conveyances; witnesses; acknowledgment; grantee address)(www.cga.ct.gov).gov
- Conn. Gen. Stat. § 47-10 (recording; power of attorney)(www.cga.ct.gov).gov
- Conn. Gen. Stat. § 47-36c (statutory forms, including Quitclaim Deed)(www.cga.ct.gov).gov
- Conn. Gen. Stat. § 47-36k (words of inheritance not necessary)(www.cga.ct.gov).gov
- Conn. Gen. Stat. § 7-34a, 2026 Supplement (town clerk recording fees)(www.cga.ct.gov).gov
- Connecticut Judicial Branch, JD-FM-158 Automatic Orders(www.jud.ct.gov).gov
- Public Act 25-168, § 412 (amending § 7-34a, effective July 1, 2025)(www.cga.ct.gov).gov
- Conn. Gen. Stat. § 7-35dd (electronic recording)(www.cga.ct.gov).gov
- Conn. Gen. Stat. § 12-494 (real estate conveyance tax and rates)(www.cga.ct.gov).gov
- Connecticut DRS, Form OP-236, Real Estate Conveyance Tax Return(portal.ct.gov).gov
- Connecticut DRS, Form OP-236 Instructions(portal.ct.gov).gov
- Conn. Gen. Stat. § 12-498 (conveyance tax exemptions)(www.cga.ct.gov).gov
- Conn. Gen. Stat. § 12-62 (revaluation schedule)(www.cga.ct.gov).gov
- 12 CFR 191.5 (due-on-sale limits; release of borrower), eCFR(www.ecfr.gov).gov
- 12 U.S.C. 1701j-3 (due-on-sale clause exceptions), govinfo(www.govinfo.gov).gov
- IRS, Gift Tax(www.irs.gov).gov
- IRS, inflation adjustments for tax year 2026(www.irs.gov).gov
- Connecticut Office of Legislative Research, Report 2025-R-0158 (deed and title fraud)(prdext2.cga.ct.gov).gov
- Conn. Gen. Stat. § 47-31a (petition to invalidate a false land-records filing)(www.cga.ct.gov).gov
- FBI Internet Crime Complaint Center, PSA260616 (June 16, 2026)(www.ic3.gov).gov
- Connecticut General Assembly, bill status, 2026 H.B. 5266(www.cga.ct.gov).gov
- Conn. Gen. Stat. § 47-5a (officers who may take acknowledgments)(www.cga.ct.gov).gov
- Conn. Gen. Stat. § 47-14b (conveyance by joint tenants)(www.cga.ct.gov).gov
- Conn. Gen. Stat. § 47-36g (quitclaim covenants)(www.cga.ct.gov).gov
- Conn. Gen. Stat. § 12-495 (conveyance tax paid by grantor to town clerk)(www.cga.ct.gov).gov
- Conn. Gen. Stat. § 12-497 (conveyance tax return before recording)(www.cga.ct.gov).gov
- Conn. Gen. Stat. § 45a-436 (statutory share of surviving spouse)(www.cga.ct.gov).gov
- Conn. Gen. Stat. § 7-24 (land record format: margins and return address)(www.cga.ct.gov).gov
- Conn. Gen. Stat. § 10-261b (town clerk transfer data reported to OPM)(www.cga.ct.gov).gov